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Investment

The allocation of money into assets, projects, or ventures with the expectation of generating income or value over time. Investments can include stocks, real estate, equipment, or business expansions. They are recorded on the balance sheet and may produce returns through income, interest, or capital gains.

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Investment Portfolio

An investment portfolio is a collection of financial assets such as stocks, bonds, and other securities held by a business…

Interest Accrual

Interest accrual refers to the recognition of interest expense or income over time, even if it has not yet been…

Income Distribution

Income distribution refers to how profits are allocated among stakeholders, such as shareholders, employees, or reinvestment in the business. It includes dividends,…